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Highlights / Annotations / Catch Notes For May of 2015

Home Highlights May May 2015 Year 2015

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Showing 101 to 150 of 399 Records

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May 22, 2015 Case Laws Central Excise

Classification - Caldhan suspension, Livfit Vet and Ayucal premix - Government's own laboratory has classified them as animal feed supplement and not veterinary medicament. - SC
May 22, 2015 Case Laws Central Excise

Manufacturing process or not - dyes & dye bases, napthols & fast bases - the repacking of bulk was not into retail packing as the goods after repacking were supplied to.....
May 22, 2015 Case Laws Customs

Valuation - import of goods - neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the....
May 22, 2015 Case Laws Customs

Tariff Classification - Whether Continuous Ambulatory Peritoneal Dialysis Fluid (CAPD fluid) is medical equipment which attracts nil rate of custom duty - Held yes - SC
May 22, 2015 Case Laws Income Tax

Capital receipt not chargeable to tax - bifurcation of income - The negative covenants therein are not at all unusual in such cases. There is nothing to indicate that......
May 22, 2015 Case Laws Income Tax

TP adjustment - disallowance of referral fee - the details and specifics were unavailable despite repeated queries in that regard, ipso facto could not have been a......
May 22, 2015 Case Laws Income Tax

Payment of interest on the money seized - the order of the ACIT insofar as it refuses to make payment of interest u/s 132B on the ground that Kishan Vikash Patras,......
May 22, 2015 Case Laws Income Tax

Entitlement to claim deduction u/s. 10B - whether assembling of instruments and apparatus for measuring and detecting ionizing radiators is a manufacturing activity......
May 22, 2015 Case Laws Income Tax

Expenditure on LED video display board - Deduction under section 80-IA - . When such structures are put on land not belonging to the assessee, the expenditure is held......
May 22, 2015 Case Laws Income Tax

Article 8 of India-USA DTAA - income derived by the assessee by booking of seat/space under code sharing agreement cannot be said to be income derived from operation of....
May 22, 2015 Case Laws Income Tax

Registration granted to the assessee U/s.12A (a) withdrawn with retrospective effect - Such Act of the Revenue will only affect the poor students who are studying in the....
May 22, 2015 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - merely on the basis of additions, AO would not ipso facto lead to the conclusion that the assessee has concealed the particulars of income....
May 22, 2015 Case Laws Income Tax

Addition u/s. 68 - AO cannot extrapolate 50 and interpret 50 as 50,00,000, 575 as 575 lakhs without any corroborative/demonstrative evidence - additions made merely on.....
May 22, 2015 Case Laws Income Tax

Exemption u/s 80-IC - transport and other subsidies granted by the Government to the assessee for promoting economic growth in the North East Region has direct nexus of.....
May 22, 2015 Case Laws Income Tax

Disallowance expenditure u/s 40A(3) - assessee has paid cash for purchase of land to certain persons - Payment has been made on March 28, 2010 which falls on a Sunday......
May 22, 2015 Case Laws Income Tax

Withdrawal of registration u/s 12AA - Charitable activity u/s 2(15) - CIT has not pointed out any specific instance of any activity, income or expenditure being......
May 21, 2015 Case Laws Service Tax

Scientific and technical consultancy services - Reverse charge - Even assuming that M/s. Kopran Research Laboratories Ltd. are a science or technology organization......
May 21, 2015 Case Laws Service Tax

Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there.....
May 21, 2015 Case Laws Service Tax

Refund - Lack of documentary evidence - appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought.....
May 21, 2015 Case Laws Service Tax

Service to self - activity of the appellant in transporting the gas is a service to self and therefore falls outside the ambit of the taxable service - stay granted - AT
May 21, 2015 Case Laws Central Excise

CENVAT Credit - cement and steel - jetty was constructed and input credit was claimed on cement and steel - appellant is a taxable service provider on port under the......
May 21, 2015 Case Laws Central Excise

Demand of duty - Manufacturing activity or not - the activity from conversion of various components of lottery terminal into complete unit of lottery terminal is......
May 21, 2015 Case Laws Income Tax

Eligibility of deduction u/s 80-IA - infrastructural facility set up and within the precincts of the port, - deduction admissible under sub-section (4) of section 80-IA.....
May 21, 2015 Case Laws Income Tax

Constitutional validity of the third proviso to Section 254(2A) - Vacation of stay order after 365 days - discrimination - where the delay in disposing of the appeal is.....
May 21, 2015 Case Laws Income Tax

Profits eligible for deduction under Section 80IB (4) of the Act though are necessarily to be computed after allowing depreciation under Section 32 of the Act, but the......
May 21, 2015 Case Laws Income Tax

Registration under Section 12A cancelled - Donation to another trust - DIT (Exemption) was certainly within her rights to insist on a proper explanation which in the......
May 21, 2015 Case Laws Income Tax

Depreciation claim denied - cession of work/suspension of work - This is not a case where the assessee himself is embroiled in a dispute with his labourers and in the......
May 21, 2015 Case Laws Income Tax

Depreciation - nature of Industrial Investment Promotion Assistance - subsidy receipt should not be reduced from the actual cost of fixed assets for computing......
May 21, 2015 Case Laws Income Tax

Levy of interest u/s 234B and u/s 234C - MAT - Book Adjustments - Section 115J/115JA - assessee cannot seek to escape the mandatory levy being fastened on it under the......
May 21, 2015 Case Laws Income Tax

TP adjustment on account of Travel expenses - when the entire expenditure was incurred for hotel stay and travel of both Mr. Stan Wojicierczk and Mr. Raj Lakhani then......
May 21, 2015 Case Laws Income Tax

Reusable artwork expenses - revenue v/s capital expenditure - Considering the average life span of such artwork, which is only less than six months, it cannot be......
May 21, 2015 Case Laws Income Tax

Disallowance of office expenses - inflation of expenditure cannot be ruled out - Without maintaining any books or record, the assessee is claiming 60 per cent. as......
May 21, 2015 Case Laws Income Tax

Estimation of income - Certain receipts as per TDS certificate were missed to be included (Not disclosed) - income to be estimated in the hands of the assessee by......
May 21, 2015 Case Laws Income Tax

Non compliance of provisions of section 80AC while claiming the Deduction u/s. 80IB - non filing of return within due date - the relaxation extends only to the deeming.....
May 20, 2015 Case Laws Service Tax

Receipt of commission for disbursement of govt. teacher's salary on direction of Zillha Parishad can never be an activity covered under the definition of Business Auxiliary Service - AT
May 20, 2015 Case Laws Service Tax

Erection, Commissioning or Installation service - Vivisection of Composite Works Contract - it has to be examined whether the whole parking system can be termed as a......
May 20, 2015 Case Laws Service Tax

Denial of CENVAT Credit - appellants have discharged service tax liability on the services rendered by the branches to the customers - prima facie, appellant cannot be......
May 20, 2015 Case Laws Central Excise

Valuation - If there was no such amount demanded in the show cause notice, the direction of the Tribunal to the jurisdictional officer to determine and recover the duty....
May 20, 2015 Case Laws Central Excise

Captive consumption - use of the pallets is for carrying out the material from one machine to the other - cannot be said that these goods are used in relation to the......
May 20, 2015 Case Laws Central Excise

Valuation - Captive consumption - VIT cleared for captive consumption of the appellant's own unit at Nasik - Applying the principle of comparable price, order modified partly - SC
May 20, 2015 Case Laws Central Excise

Exemption notification was earlier withdrawn but reintroduced after some time - compounded rubber - to be treated as only corrective and clarificatory in nature -......
May 20, 2015 Case Laws Income Tax

Restriction on deduction on Interest u/s 43B - Funding of the interest amount by way of a term loan - whether amounts to actual payment as contemplated by Section 43B? - Held No - HC
May 20, 2015 Case Laws Income Tax

Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The......
May 20, 2015 Case Laws Income Tax

Reopening of assessment u/s 148 r.w.s 147 - when material facts relevant to the assessment year were disclosed and were on record, then, one fails to understand as to......
May 20, 2015 Case Laws Income Tax

Allowability of Interest amount which was not paid - conversion of interest amount into loan would not be deemed to be regarded as actually paid amount within the......
May 20, 2015 Case Laws Income Tax

TDS - a harmonious construction of the word 'payable' leads to inevitable conclusion that the said word also includes the 'paid' amount. It is evident that the emphasis.....
May 20, 2015 Case Laws Income Tax

Validity of notice issued u/s 153C/143(3) - amalgamated company - According to the AO, M/s Micra India Pvt. Ltd. was still in existence. Clearly, this was a case where.....
May 20, 2015 Case Laws Income Tax

Disallowance of interest as non allowable expenditure - As long as the payment of advance was not for acquisition of fixed assets but only for acquiring stock-in-trade,.....
May 20, 2015 Case Laws Income Tax

TDS on making payments to various agencies on revenue sharing basis - The mode of payment is nothing but a payment for contract of work and is squarely covered by......
May 20, 2015 Case Laws Income Tax

TDS liability u/s 194J - newspapers employ reporters who have been trained to have interrogative ability, presence of mind and have specialised in a way for doing their.....

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